Please use this identifier to cite or link to this item: http://hdl.handle.net/10125/51975

Trust and Reciprocity Drive Social Common Goods Contribution Norms

File Size Format  
HARC 2018 paper 148.pdf 241.1 kB Adobe PDF View/Open

Item Summary

Title:Trust and Reciprocity Drive Social Common Goods Contribution Norms
Authors:Puaschunder, Julia M.
Keywords:Common goods game
Common goals compliance
Reciprocity
Tax ethics
Trust
show 2 moreTrust game
Tax Psychology
show less
Date Issued:01 Sep 2017
Abstract:In the emergent field of tax psychology, the focus on regulating tax evasion recently shifted towards searching for situational cues that elicit common goals compliance. Trust and reciprocity are argued to steer a socially-favorable environment that supports social tax ethics norms. Experiments, in which 256 participants played an economic trust game followed by a common goods game, found evidence for trust and reciprocity leading to individuals contributing to common goals. The more trust and reciprocity was practiced and experienced, the more common goals were supported – leveraging trust and reciprocity as interesting tax compliance antecedents. The results have widespread implications for governmental-citizen relations. Policy makers and public servants are advised to establish a service-oriented customer atmosphere with citizens breeding trust and reciprocity in order to reach common societal goals.
URI:http://hdl.handle.net/10125/51975
Appears in Collections: 08 Taxation (Tax)


Please email libraryada-l@lists.hawaii.edu if you need this content in ADA-compliant format.

Items in ScholarSpace are protected by copyright, with all rights reserved, unless otherwise indicated.